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  • Accounting For Interest-Sensitive Products
    FASB. There is a faction that believes that the primary purpose of financial statements is to reflect ... of the other board factions believes that the primary purpose of financial statements is to be meaningful ...

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    • Authors: B F Dunn, Charles D Friedstat, Daniel J Kunesh, Linda S Need
    • Date: May 1986
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities; Financial Reporting & Accounting; Life Insurance>Universal life
  • Annuity Financial Reporting Issues
    in a separate account. The policyholder doesn't direct the allocation of any investments, and all the ... international accounting standards. Why should you care about international accounting standards? By 2005 ...

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    • Authors: Robert Frasca, Michael J O'Connor, Timothy J Ruark
    • Date: May 2002
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities; Financial Reporting & Accounting
  • Cash-Flow Testing Issues for Equity-Indexed and Variable Products
    Cash-Flow Testing Issues for Equity-Indexed and Variable Products From session 75CS at the Spring ... One is to model your equity-index scenario as a direct function of interest rates. Obviously you'd ...

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    • Authors: Application Administrator, Alan Downey, Larry M Gorski
    • Date: May 1999
    • Competency: Technical Skills & Analytical Problem Solving
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities; Financial Reporting & Accounting
  • Implementation Of The 1980 Amendments To The Standard Valuation And Non-Forfeiture Laws
    Implementation Of The 1980 Amendments To The Standard Valuation And Non-Forfeiture Laws ... would be required. Mr. Carroll: Yes, but with great care. Let me explain. Suppose the 1980 CSO table without ...

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    • Authors: William Carroll, John O Montgomery, Godfrey Perrott, William T Tozer
    • Date: Oct 1982
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Annuities; Financial Reporting & Accounting; Life Insurance